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Doing Business a Guide for Guatemala January 2014 www.pwc.com/interamericas Doing Business A Guide for Guatemala January 2014 Doing Business A Guide for Guatemala January 2014 Table of content The PwC Network 5 Preface 6 Foreword 7 Guatemala 8 Contacts 48 The information in this book is current through December 2013, and should only be used for reference. 4 | PwC The PwC Network More than 180,000 Global Professionals 158 Countries 771 Locations North America and the Caribbean Central and Eastern Europe 39,951 7,507 Western Europe 58,940 Asia 34,591 Middle East and Africa South and Central America 10,436 Australia and 11,174 Pacific Islands 6,111 PwC, the world’s leading professional services firm, helps organizations and individuals create the value they’re looking for. We’re a network of firms with more than 180,000 people in 158 countries who are committed to deliver quality in assurance, tax and advisory services. PwC Interamericas is a regional entity comprised of seven firms: PwC Panama, PwC Costa Rica, PwC El Salvador, PwC Nicaragua, PwC Honduras, PwC Guatemala and PwC Dominican Republic with more than 30 partners and more than 1,000 professionals of diverse areas. We work to support our clients by leveraging the knowledge and skills of our local people and professionals through our global network. In this way we strive to provide quality services to all our clients. A constant display of excellence and technical expertise has positioned PwC Interamericas as the number one in our region, providing our principal lines of services Assurance, Tax and Legal, Advisory and Business Process Outsourcing, which include a wide range of solutions for our clients. Doing Business - 2014|5 Preface We are honored to publish the first edition of the PwC Guatemala Doing Business Guide, a book prepared for the assistance of those interested in doing business in Guatemala. This guide will provide you with an overview and insights of the key aspects for starting a business or investing in this country. It covers economic, legal, fiscal, and statutory aspects that will help you understand and evaluate the framework in each particular case. However, we will always invite you to refer to concrete laws, regulations and also to obtain advice when possible. In the last 10 years Central America and the Caribbean have been attracting investors due to their location, human and natural resources as well as the opportunities that are present. This Guide contains materials gathered before March, 2013 and, unless otherwise indicated, is based on ANGEL information available at that time of writing. DAPENA Our Tax & Legal line of service at PwC Guatemala serves the LAMBRIDGE main corporations and clients in the country. I am proud to Territory introduce our Tax & Legal team, which is comprised of highly Senior Partner experienced professionals in various fields: accountants, lawyers, economists, business managers, among others; with extended degrees and masters. This mixture of professionals is what allows us to provide a better and value-added service to our clients and makes us different from our competitors. PwC Guatemala has been an active participant in comparative studies in the region regarding business competition. PwC Guatemala has a trajectory and experience offering a range of services that include internal audits, external audits; accounting advisories, tax consulting, management advisory, business management, due-diligence, information technology and human resources, among others. 6 | PwC Foreword We are pleased to launch this first edition of the Guatemalan Doing Business Guide 2013, which offers information to investors who wish to carry out business in this country regarding the culture, investment climate and taxation system, including answers to most frequently asked questions, as a result of our cumulative knowledge and experience working with leading companies. We know how important and reassuring it is to find someone you can trust when you arrive at a new location and to receive timely advice on all your issues such as what to do, where to go, and how to do things right, while respecting and understanding the local culture. Our extensive expertise in mergers and acquisitions has led us to RAMON become the preferred advisor for the main business transactions taking place in Guatemala. ORTEGA Lead Regional Tax Partner At PwC we take great pride in having a team that works hard to differentiate our firm from a crowded marketplace and are truly "Second to None". We enthusiastically strive to make your tax compliance efficient and are genuinely motivated to exceed your expectations on each engagement. PwC is a firm you can trust and rely upon to help solve complex business problems, always acting within our strict code of conduct and independence policies. We look forward to assisting you in your business endeavors and to help you prosper and succeed while strengthening mutually beneficial relationships. Doing Business - 2014|7 Guatemala Geographic background Guatemala is the third largest Republic of Central America; to the northwest and west Mexico, northeast with both Belize and a small coastline on the Caribbean, to the south the Pacific Ocean, to the east Honduras and El Salvador. 8 | PwC PwC Doing Business - 2014|9 Guatemala chapters content Overview of the country • Geographic and demographic background • Brief history • Climate • Population, form of government, language, currency • Education Political and legal system • Legal framework • Main political parties The economy • Inflation Doing business • Government views toward foreign investment • Free trade agreement and other agreements • Other free trade zone agreements currently in effect • Foreign investment • Establishing a business Banking system • Central bank • Commercial banks • List of banks 10 | PwC Labor and social security • Labor supply • Labor law requirements • Social security Accounting and audit requirements and practices • Accounting • Statutory audit requirments • Books and records • Accounting profession • Auditing standards Tax system • Other tax regime • Corporate deduction • Tax incentives • Transfer pricing ruling • Corporate tax compliance • Individual taxation summary • Individual deduction • Individual tax compliance Doing Business - 2014|11 Guatemala Overview of the country Brief history The former site of the ancient Mayan civilization, whose ruins may be seen in the jungles of Petén and the neighboring Yucatán peninsula of Mexico; Guatemala was conquered by Spaniards in 1524, under whose rule the capital city was eventually established at Antigua Guatemala; it achieved a certain magnificence, and the major towns acquired some aspects of the Spanish culture, but the outlying areas were only slightly affected. When Antigua was razed by an earthquake in 1773, the capital was moved by royal order to the site of modern Guatemala City. Guatemala became independent from Spain in 1821, as a republic. Following its independence, Guatemala was the political center of the Central American federation, comprising Costa Rica, El Salvador, Honduras, and Nicaragua which were united with Mexico for the following two years. Climate Guatemala is located in the Tropics zone, but temperate seas and an irregular terrain provide a diversity of climates. At sea level, annual temperatures range between 25º and 30ºC. In temperate zones, located at an altitude of 610 and 1,830 meters temperatures are 17ºC in the higher altitudes. At altitudes over 1,830 meters, temperatures may be as low as 13ºC. There are two climate seasons throughout the year. The rainy season lasts from about the middle of May through October; the rest of the year is the dry season. On the Atlantic (Caribbean) coast, however, where the winds blow during the whole year from warm Caribbean waters, there is hardly any dry season. Doing Business - 2014|13 Population, form of government, language, currency: Area 108,890 km² Population 14.2 millions inhabitants Population per km2 131.15 hab. /km² Population growth 2.11% (est. 2010) Urban population 21% Political system Republican democracy Form of government Presidential Language Spanish Currency Quetzal (GTQ) Administrative division 22 departments and 332 municipalities Religion Roman Catholic Capital City Guatemala City Education The Guatemalan educational system consists of the following levels: • Initial level (for children up to 6 years of age). • Basic level – Elementary (starts after initial level is finished and lasts 6 years). • Middle level – High School (starts after basic level is finished and lasts 2-3 years). • Superior level (starts after the middle level is finished and last 4-5 years). For initial and basic levels, there are free government Official Schools, apart from private paid schools. The initial and the basic levels are mandatory. 14 | PwC Guatemala Superior Level (College) is not mandatory but people can apply for admission into the national university of Guatemala “San Carlos of Guatemala University” or for the 10 private universities available: • Francisco Marroquin University • Galileo University • Rafael Landivar University • Mariano Gálvez University • University of the Isthmus • Mesoamerican University • Panamerican University • University of the Valley • Saint Paul University • Rural University of Guatemala Notice: Other universities are currently in the process of incorporation. Doing Business - 2014|15 Political and legal system Legal framework Guatemala's political and legal structure is comprised of three main branches; Legislative, Executive and Judiciala exercised and
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